In plain words
- The Agents draft. You decide. Everything an Agent produces is a draft. A qualified professional at your firm, someone authorized and competent to give the professional service, must review it and make the final decision before it is relied on, sent to a client, signed or filed.
- The responsibility is yours. Circular 230, the AICPA standards and your state board's rules still apply to you and your firm. AccuMax is software. It does not prepare, sign or file returns, and it does not give tax, legal or accounting advice.
- AccuMax is not responsible for AI-generated items or for decisions made using them.
- Protect client information. Submit only what a task needs. Never submit passwords or keys. You need the taxpayer consents the law requires (IRC section 7216). Do not tell a client that AccuMax reviewed or endorsed an AI-generated item.
- Use the Agents lawfully. No fraud or tax evasion, no bypassing controls, no scraping, reverse-engineering or building a competing product.
- Your data. It is not used to train AI models. The Privacy Policy and your firm's agreement give the details, and your firm's agreement controls if anything differs.
The full text
These are sections 4.7 to 4.10 of the Terms of Use. A firm with a signed Order Form is bound by section 3 of its Customer Agreement, which says the same.
4.7 Output is a draft; a Qualified Professional decides. "AI-Generated Item" means any Output and any content produced by or with an Agent, including a drafted return, an extraction, a review flag, a summary, an answer, a research result, a plan, a scenario, a notice response, a letter, an email reply or a message. Every AI-Generated Item is a draft that assists you. It is not a final work product, a tax return, or tax, legal, accounting or other professional advice, and we do not recommend that any position be taken. "Qualified Professional" means an individual at your firm who is authorized under the law that applies, and competent, to give the professional service concerned, for example a certified public accountant, enrolled agent or attorney. Before an AI-Generated Item is relied on, signed, sent to a Client, or filed or submitted to any tax authority, a Qualified Professional must review it, check the facts, law, citations and calculations, edit it as needed, and make the final decision. You will not use an AI-Generated Item as the only basis for a decision.
4.8 No obligation for AI-Generated Items. BusinessFirst makes no promise about, and has no obligation or liability for, the accuracy, completeness, timeliness, suitability or consequences of any AI-Generated Item, or for any decision, return position, filing, advice, fee or other action that you or anyone else takes or leaves untaken because of one, whether or not a Qualified Professional reviewed it. Those decisions and their consequences are yours. This section applies to the fullest extent the law allows and is in addition to section 12.
4.9 Your professional duties. You are responsible for your own compliance with the rules that govern your work, including Circular 230 (31 C.F.R. Part 10) sections 10.22, 10.27, 10.35, 10.36, 10.37 and 10.51(a)(15), Internal Revenue Code sections 6713 and 7216, and state and professional rules. That includes training your users on what the Agents can and cannot do, keeping written procedures for your use of AI, documenting the review you perform, deciding whether and how to tell your Clients that AI was used, and making sure your fees are reasonable for the work done. We do not certify that you, or any use of the Services, complies with those rules.
4.10 We do not practice or file. BusinessFirst is not a tax return preparer, a practitioner or a representative of any taxpayer, and does not sign, submit or file anything with any tax authority. The Services send data to a tax preparation product or to a Client only when one of your users directs it.
Where you see this
- A short notice the first time you use an Agent, with an I Agree button.
- An AI use terms link on every Agent screen, and a Draft label on every AI output.
- A draft line at the foot of exports and of emails an Agent drafts.